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All Journal Jurnal Ekonomi Modernisasi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IJBE (Integrated Journal of Business and Economics) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Sosio e-kons Jurnal Manajemen Strategi dan Aplikasi Bisnis JURNAL MAKRO MANAJEMEN Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan JEMMA | Journal of Economic, Management and Accounting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management Enrichment : Journal of Management Bulletin of Counseling and Psychotherapy Jurnal Ilmiah Manajemen Ubhara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Formosa (JPMF) Asian Journal of Community Services (AJCS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Pemberdayaan Umat International Journal of Business and Applied Economics (IJBAE) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi JAKBS Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Master Manajemen Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Journal of Economics and Economic Policy Akurasi Atestasi : Jurnal Ilmiah Akuntansi International Journal of Accounting and Management Information Systems
Wastam Wahyu Hidayat
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KESADARAN DAN SANKSI TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN PARTISIPASI SEBAGAI VARIABEL MODERATING Wastam Wahyu Hidayat
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6836

Abstract

This study aims to determine the effect, awareness, and sanction on taxpayer compliance with participation as memorization. The sample used in the study was 100 taxpayers. The data collection technique in this research is simple random sampling. Data processing with Linear Regression Analysis Test using SPSS version 24. The results of this study indicate that: taxpayer awareness affects taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance; and taxpayer awareness is not able to moderate the relationship between mandatory awareness and taxpayer compliance, while tax sanctions can moderate the relationship between tax and taxpayer compliance. The research shows that the adjusted R Square figure is 0.567 or 56.7%, meaning that taxpayer compliance can be explained by the variables of tax awareness and public participation, while the remaining 43.3% is explained by other factors.
PENGARUH PENEMPATAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PERUSAHAAN DI BEKASI Wastam Wahyu Hidayat
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 2 (2024): September 2024 (On Proses)
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i2.2839

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penempatan dan motivasi terhadap kinerja karyawan pada Perusahaan di Bekasi. Penelitian ini dilakukan pada karyawan perusahaan di Bekasi dengan melibatkan  sampel sebanyak 55 orang. Alat analisa data yang di gunakan adalah dengan SPSS (Statistical Package for the Social Sciences)-25.Hasil penelitian menunjukan bahwa  Penempatan dan Motivasi berpengaruh secara parsial maupun secara simultan  terhadap Kinerja pegawai Perusahaan di Bekasi. Hasil  R square Menunjukan  sebesar 0,885 atau 88,5%,  berarti bahwa sebesar 88,5% Kinerja karyawan  Perusahaan di Bekasi  yang terjadi dapat dijelaskan dengan menggunakan variabel Penempatan dan Motivasi, sedangkan sisanya yaitu 11,5% dapat dijelaskan oleh faktor faktor penyebab lain.
ANALISIS KEBANGKRUTAN PADA PERUSAHAAN SUB SEKTOR RESTORAN YANG TERDAFTAR DI BEI PADA MASA SEBELUM HINGGA PANDEMI COVID-19 MENGGUNAKAN METODE ZMIJEWSKIE Hidayat, Wastam Wahyu
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 2 (2024): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i2.2500

Abstract

This research aims to determine the level of bankruptcy in restaurant companies before the Covid-19 pandemic as measured using the Zmijewskie Z-Score method. This research is quantitative research with data on 4 companies listed on the Indonesian Stock Exchange for the 2019-2021 period. This research was assisted by the Microsoft Excel program. The results of the research show that the restaurant sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period, because the score < 0, means that the companies entered the company did not go bankrupt, but in 2020 semester I and 2020 semester II x -score experienced a very significant decline from the previous period, this happened because net income, total assets and current liabilities decreased from the previous period. The highest level of accuracy with an accuracy value of 65% in bankruptcy predictions for 4 companies in the restaurant sub-sector for the 2019 - 2021 period, is because the bankruptcy prediction results from 20 samples of 13 samples are closest to the actual financial conditions seen from the real profits generated by the companies.
Analisis Rasio Lancar, Rasio Hutang terhadap Ekuitas, Emisi Karbon Dioksida pada Penerbitan Green Bond Soehaditama, Josua Panatap; Manurung, Adler Haymans; Machdar, Nera Marinda; Hidayat, Wastam Wahyu
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/kpyyg763

Abstract

Artikel mengenai Penerbitan Green Bond ini merupakan artikel tinjauan literatur ilmiah dalam lingkup ilmu manajemen. Tujuan dari penulisan ini adalah untuk membangun hipotesis pengaruh antar variabel yang nantinya dapat digunakan untuk penelitian lebih lanjut dalam lingkup manajemen. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data diperoleh dari penelitian terdahulu yang relevan dengan penelitian ini dan bersumber dari media online akademik seperti Publish or Perish, Google Scholar, buku-buku referensi digital dan jurnal Sinta. Hasil dari artikel ini adalah: adanya hubungan antara variabel independen dengan variabel dependen, dibuktikan dengan tinjauan pustaka terdahulu yang membahas tentang pengaruh Current Ratio, Debt to Equity Ratio, Emisi Karbondioksida terhadap Penerbitan Green Bond.
Pengembangan Ekowisata Berbasis Masyarakat Pulau Pari Kepulauan Seribu Berdasarkan Analisis Faktor Lingkungan Internal dan Eksternal Saputro, Firdaus Hindra Hadi; Suroso, Sugeng; Hidayat, Wastam Wahyu; Untari, Dhian Tyas
Jurnal Kajian Ilmiah Vol. 24 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/pqrp7n14

Abstract

The main challenge in sustainable tourism management is community involvement as one of the actors and at the same time beneficiaries of the development of the tourism sector. So that research on tourism hunting and placing the community with its wisdom as an inseparable part is important. The purpose of the study is to describe the strengths and weaknesses as well as opportunities and obstacles in developing community-based ecotourism on Pari Island, Seribu Islands, while specifically this study aims to secure existing tourism resources so that they can be utilized as much as possible to improve the economy and welfare of the community. The study uses a qualitative method. The study consists of three stages, namely the data collection stage, the data processing stage and the Conclusion Drawing Stage. This study does not only develop tourism at the destination but also places the community as actors and beneficiaries of the advantages of the tourism sector.
Pengaruh Kapitalisasi Pasar, Profitabilitas dan Leverage terhadap Nilai Perusahaan : (Emiten Properti dan Real Estate di Bursa Efek Indonesia Periode 2020-2023) Aulia Pramesti; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3060

Abstract

This study aims to test and analyze market capitalization, profitability and leverage on firm value (property and real estate issuers on the Indonesian stock exchange for the period 2020-2023). The sampling technique used was purposive sampling method and obtained 15 issuers for 4 years, a sample of 60 issuers. The results showed that partially market capitalization has a positive and significant effect on firm value and profitability and leverage variables have no significant effect on firm value.
Analisis Profitabilitas, Likuiditas, dan Leverage terhadap Kinerja Manajemen: Emiten Consumer Non-cyclicals BEI Periode 2019-2023 Eva Yanis Lafione; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1619

Abstract

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.
Pengaruh Modal Intelektual, Solvabilitas dan Pertumbuhan Penjualan terhadap Kesulitan Keuangan : (Emiten Properti dan Real Estate pada Bursa Efek Indonesia Periode 2020-2023) Desy Pri Cahaya Sibarani; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3071

Abstract

This study aims to examine the influence of Intellectual Capital, Solvency, and Sales Growth on Finansial Distress. The population in this research consists of all Real Estate Companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The variables used in this study are Finansial Distress as the dependent variable; Intellectual Capital, Solvency, and Sales Growth as the independent variables;. The sampling technique used was the purposive sampling method and obtained 16 company samples. The analysis methods used were Descriptive Statistical Analysis, Clasycal Assumption Test, Mulitple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Intellectual Capital have a negatif effect on Finansial Distress, Solvency have a positif effect of Finansial Distress and Sales Growth have a negatif effect on Finansial Distress.
Analisis Perbandingan Kinerja Keuangan Pada Masa Pandemi Covid-19 Dan Era New Normal Perusahaan Sektor Transportasi Di Bursa Efek Indonesia Muhamad Cikhal Anwar; Wastam Wahyu Hidayat; Eri Bukhari; Murti Wijayanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia Stock Exchange during the COVID-19 pandemic and the transition to the New Normal era. The pandemic significantly impacted this sector, particularly by reducing revenue and profitability. This study aims to compare the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) between these two periods. A quantitative approach with a comparative analysis method was employed. The data were obtained from the financial statements of transportation sector companies for the 2019–2020 and 2022–2023 periods. Statistical analyses, including normality assessment, descriptive statistics, and hypothesis testing using the Paired Sample T-test and Wilcoxon Signed Rank Test, were performed. The results indicate that only ROA showed a significant difference (p < 0.05), with profitability increasing after the pandemic. In contrast, CR (p > 0.05), DER (p > 0.05), and TATO (p > 0.05) did not exhibit significant differences. These findings suggest that the transition to the New Normal era positively impacted profitability but had no significant effect on liquidity, capital structure, or asset efficiency. This study analyzes the financial performance of transportation sector companies listed on the
Pengaruh Capital Adequacy Ratio, Non-Performing Financing Dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Perusahaan Habib Musthafa; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.337

Abstract

The purpose of this study was to find out and analyze the effect of Capital Adequacy Ratio, Non-Performing Financing and Operational Income Operating Costs on Financial Performance in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples used in this study were 22 companies. The sample was selected using purposive sampling method. The analytical method used in this study is descriptive statistics, t test, F test and the coefficient of determination using the adjusted R square. Test data using SPSS version 25 by using multiple regression tests and hypothesis testing. Partial testing with the t test shows that the Capital Adequacy Ratio (CAR) has a negative effect on financial performance, Non-Performing Financing (NPF) has no effect on financial performance, Operating Costs Operating Income (BOPO) has a negative effect on financial performance. The results of simultaneous testing with the F test are that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Income Operating Costs (BOPO) have an effect on financial performance.
Co-Authors Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Manurung Amalia, Dinda Amor Marundha Ari Sulistyowati Arigawati, Desy Aulia Pramesti Bukhari, Eri Bungaran Saing, Bungaran Cahyadi Husadha Damayanti, Endah Suci Desy Pri Cahaya Sibarani Devi Fitriani Dharmanto, Agus Dian Sudiantini Difa Mulki Sabila Dinda Amalia Elia Rossa Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Yanis Lafione Fachrian, Zian Fahmi Kamal Faizal Faizal, Faizal Fikri , Adi Wibowo Noer Habib Musthafa Hadianto, Handini Pratami Handini Pratami Hadianto Hapzi Ali Idel Eprianto Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Josua Panatap Soehaditama Jumawan, Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Lestari, Ekha M. Jhonni Sinaga Maya Tika Zulkarnain Muhamad Cikhal Anwar Nanin Pattingalloang Narpati, Bintang Nera Marinda Machdar Ningrum, Endah Prawesti Novita Wahyu Setyawati Nugroho Pratomo, Wahyu Nur Aini Sugiana Nurfebrianti, Khaerunisa Nurhafifah Prayogo, Sulung Anom Primadi Candra Susanto Pugo Bayu Prabowo Rachmat Pramukty Rely, Gilbert Renwarin, Joseph M J Rianto, Muhammad Richo Ridwan Ridwan Robertus Suraji Rony, Zahara Tussoleha Rorim Panday Rosma Titis Hapsari Rotua Sri Rejeki Sinaga Saputro, Firdaus Hindra Hadi Sari, Rycha Kuwara Soehardi Soehardi Sugeng Sismayadi SUGENG SUROSO, SUGENG Sumaryono Sumaryono Supardi Supardi Suryati, Adelina Tamam Zaidan Rizqullah Tri Widyastuti Tri Widyastuti Untari, Dhian Tyas Widi Winarso Widi Winarso, Widi Widjanarko , Wirawan Wijayanti, Murti Wirawan Widjanarko Wirawan Widjanarko Yayan Hendayana Yulianah Yulianah Yuniati, Triana Zen, Agustian